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Volunteer Income Tax Assistance

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Volunteer Income Tax Assistance

Volunteer income tax assistance Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Volunteer income tax assistance Ordering forms and publications. Volunteer income tax assistance Tax questions. Volunteer income tax assistance What's New Alternative minimum tax exemption increased. Volunteer income tax assistance  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Volunteer income tax assistance Earned income credit. Volunteer income tax assistance  The maximum amount of income you can earn and still get the credit has increased. Volunteer income tax assistance You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Volunteer income tax assistance For more information, see Earned Income Credit , later. Volunteer income tax assistance Exemption phaseout. Volunteer income tax assistance  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Volunteer income tax assistance For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Volunteer income tax assistance For more information, see Phaseout of Exemptions in Publication 501. Volunteer income tax assistance Limit on itemized deductions. Volunteer income tax assistance   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Volunteer income tax assistance See Overall limitation , later. Volunteer income tax assistance Medical and dental expenses. Volunteer income tax assistance   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Volunteer income tax assistance 5% of their adjusted gross income (10% for taxpayers under 65). Volunteer income tax assistance Same-sex marriages. Volunteer income tax assistance  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Volunteer income tax assistance For more information, see Publication 501. Volunteer income tax assistance Reminders Future developments. Volunteer income tax assistance  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Volunteer income tax assistance irs. Volunteer income tax assistance gov/pub554. Volunteer income tax assistance Tax return preparers. Volunteer income tax assistance  Choose your preparer carefully. Volunteer income tax assistance If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Volunteer income tax assistance Remember, however, that you are still responsible for the accuracy of every item entered on your return. Volunteer income tax assistance If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Volunteer income tax assistance Sale of home by surviving spouse. Volunteer income tax assistance  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Volunteer income tax assistance For more information, see Sale of Home , later. Volunteer income tax assistance Third party designee. Volunteer income tax assistance  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Volunteer income tax assistance This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Volunteer income tax assistance It also allows your designee to perform certain actions. Volunteer income tax assistance See your income tax return instructions for details. Volunteer income tax assistance Employment tax withholding. Volunteer income tax assistance  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Volunteer income tax assistance Photographs of missing children. Volunteer income tax assistance  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Volunteer income tax assistance Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Volunteer income tax assistance You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Volunteer income tax assistance Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Volunteer income tax assistance The publication will help you determine if you need to file a return and, if so, what items to report on your return. Volunteer income tax assistance Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Volunteer income tax assistance Table I has a list of questions you may have about filing your federal tax return. Volunteer income tax assistance To the right of each question is the location of the answer in this publication. Volunteer income tax assistance Also, at the back of this publication there is an index to help you search for the topic you need. Volunteer income tax assistance While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Volunteer income tax assistance The following are some examples. Volunteer income tax assistance Higher gross income threshold for filing. Volunteer income tax assistance You must be age 65 or older at the end of the year to get this benefit. Volunteer income tax assistance You are considered age 65 on the day before your 65th birthday. Volunteer income tax assistance Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Volunteer income tax assistance Higher standard deduction. Volunteer income tax assistance If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Volunteer income tax assistance You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Volunteer income tax assistance Credit for the elderly or the disabled. Volunteer income tax assistance If you qualify, you may benefit from the credit for the elderly or the disabled. Volunteer income tax assistance To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Volunteer income tax assistance Return preparation assistance. Volunteer income tax assistance   The IRS wants to make it easier for you to file your federal tax return. Volunteer income tax assistance You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Volunteer income tax assistance Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Volunteer income tax assistance   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Volunteer income tax assistance For the VITA/TCE site nearest you, contact your local IRS office. Volunteer income tax assistance For more information, see Free help with your tax return under How To Get Tax Help. Volunteer income tax assistance   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Volunteer income tax assistance When asked, be ready to press in or speak your 5-digit ZIP code. Volunteer income tax assistance Or, you can visit their website on the Internet at www. Volunteer income tax assistance aarp. Volunteer income tax assistance org/money/taxaide. Volunteer income tax assistance Comments and suggestions. Volunteer income tax assistance   We welcome your comments about this publication and your suggestions for future editions. Volunteer income tax assistance   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Volunteer income tax assistance NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Volunteer income tax assistance Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Volunteer income tax assistance   You can send your comments from www. Volunteer income tax assistance irs. Volunteer income tax assistance gov/formspubs/. Volunteer income tax assistance Click on “More Information” and then on “Comment on Tax Forms and Publications. Volunteer income tax assistance ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Volunteer income tax assistance Ordering forms and publications. Volunteer income tax assistance   Visit www. Volunteer income tax assistance irs. Volunteer income tax assistance gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Volunteer income tax assistance Internal Revenue Service 1201 N. Volunteer income tax assistance Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Volunteer income tax assistance   If you have a tax question, check the information available on IRS. Volunteer income tax assistance gov or call 1-800-829-1040. Volunteer income tax assistance We cannot answer tax questions sent to either of the above addresses. Volunteer income tax assistance Table I. Volunteer income tax assistance What You Should Know About Federal Taxes Note. Volunteer income tax assistance The following is a list of questions you may have about filling out your federal income tax return. Volunteer income tax assistance  To the right of each question is the location of the answer in this publication. Volunteer income tax assistance What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Volunteer income tax assistance Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Volunteer income tax assistance How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Volunteer income tax assistance Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Volunteer income tax assistance What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Volunteer income tax assistance How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Volunteer income tax assistance Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Volunteer income tax assistance What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Volunteer income tax assistance Must I make estimated tax payments? See chapter 6. Volunteer income tax assistance How do I contact the IRS or get more information? See chapter 7. Volunteer income tax assistance Prev  Up  Next   Home   More Online Publications
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Volunteer income tax assistance 4. Volunteer income tax assistance   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Volunteer income tax assistance You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Volunteer income tax assistance If you have a choice, you should use the method that gives you the lower tax. Volunteer income tax assistance Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Volunteer income tax assistance Generally, the standard deduction amounts are adjusted each year for inflation. Volunteer income tax assistance In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Volunteer income tax assistance Persons not eligible for the standard deduction. Volunteer income tax assistance   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Volunteer income tax assistance You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Volunteer income tax assistance   If you are a nonresident alien who is married to a U. Volunteer income tax assistance S. Volunteer income tax assistance citizen or resident alien at the end of the year, you can choose to be treated as a U. Volunteer income tax assistance S. Volunteer income tax assistance resident. Volunteer income tax assistance See Publication 519, U. Volunteer income tax assistance S. Volunteer income tax assistance Tax Guide for Aliens. Volunteer income tax assistance If you make this choice, you can take the standard deduction. Volunteer income tax assistance Decedent's final return. Volunteer income tax assistance   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Volunteer income tax assistance However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Volunteer income tax assistance Higher standard deduction for age (65 or older). Volunteer income tax assistance   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Volunteer income tax assistance You are considered age 65 on the day before your 65th birthday. Volunteer income tax assistance Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Volunteer income tax assistance Higher standard deduction for blindness. Volunteer income tax assistance   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Volunteer income tax assistance You qualify for this benefit if you are totally or partly blind. Volunteer income tax assistance Not totally blind. Volunteer income tax assistance   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Volunteer income tax assistance   If your eye condition will never improve beyond these limits, the statement should include this fact. Volunteer income tax assistance You must keep the statement in your records. Volunteer income tax assistance   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Volunteer income tax assistance Spouse 65 or older or blind. Volunteer income tax assistance   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Volunteer income tax assistance    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Volunteer income tax assistance Example. Volunteer income tax assistance This example illustrates how to determine your standard deduction using Worksheet 4-1. Volunteer income tax assistance Bill and Lisa are filing a joint return for 2013. Volunteer income tax assistance Both are over age 65. Volunteer income tax assistance Neither is blind, and neither can be claimed as a dependent. Volunteer income tax assistance They do not itemize deductions, so they use Worksheet 4-1. Volunteer income tax assistance Because they are married filing jointly, they enter $12,200 on line 1. Volunteer income tax assistance They check the “No” box on line 2, so they also enter $12,200 on line 4. Volunteer income tax assistance Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Volunteer income tax assistance They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Volunteer income tax assistance Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Volunteer income tax assistance However, the standard deduction may be higher if the individual is 65 or older or blind. Volunteer income tax assistance If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Volunteer income tax assistance Worksheet 4-1. Volunteer income tax assistance 2013 Standard Deduction Worksheet Caution. Volunteer income tax assistance If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Volunteer income tax assistance If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Volunteer income tax assistance Put the total number of boxes checked in box c and go to line 1. Volunteer income tax assistance a. Volunteer income tax assistance You   Born before  January 2, 1949     Blind b. Volunteer income tax assistance Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Volunteer income tax assistance Total boxes checked             1. Volunteer income tax assistance Enter the amount shown below for your filing status. Volunteer income tax assistance               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Volunteer income tax assistance           2. Volunteer income tax assistance Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Volunteer income tax assistance Skip line 3; enter the amount from line 1 on line 4. Volunteer income tax assistance   Yes. Volunteer income tax assistance Go to line 3. Volunteer income tax assistance         3. Volunteer income tax assistance Is your earned income* more than $650?               Yes. Volunteer income tax assistance Add $350 to your earned income. Volunteer income tax assistance Enter the total   3. Volunteer income tax assistance         No. Volunteer income tax assistance Enter $1,000 4. Volunteer income tax assistance Enter the smaller of line 1 or line 3 4. Volunteer income tax assistance   5. Volunteer income tax assistance If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Volunteer income tax assistance Enter the result here. Volunteer income tax assistance Otherwise, enter -0- 5. Volunteer income tax assistance   6. Volunteer income tax assistance Add lines 4 and 5. Volunteer income tax assistance This is your standard deduction for 2013. Volunteer income tax assistance 6. Volunteer income tax assistance   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Volunteer income tax assistance It also includes any amount received as a scholarship that you must include in your income. Volunteer income tax assistance Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Volunteer income tax assistance Itemized Deductions Some individuals should itemize their deductions because it will save them money. Volunteer income tax assistance Others should itemize because they do not qualify for the standard deduction. Volunteer income tax assistance See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Volunteer income tax assistance You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Volunteer income tax assistance For more information, see Overall limitation, later. Volunteer income tax assistance Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Volunteer income tax assistance You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Volunteer income tax assistance 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Volunteer income tax assistance See the Schedule A (Form 1040) instructions for more information. Volunteer income tax assistance Overall limitation. Volunteer income tax assistance   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Volunteer income tax assistance  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Volunteer income tax assistance Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Volunteer income tax assistance Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Volunteer income tax assistance For more information, see the following discussions of selected items, which are presented in alphabetical order. Volunteer income tax assistance A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Volunteer income tax assistance Table 4-1. Volunteer income tax assistance Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Volunteer income tax assistance ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Volunteer income tax assistance ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Volunteer income tax assistance Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Volunteer income tax assistance Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Volunteer income tax assistance 5% of your adjusted gross income if you or your spouse is age 65 or older). Volunteer income tax assistance What to include. Volunteer income tax assistance   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Volunteer income tax assistance If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Volunteer income tax assistance If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Volunteer income tax assistance You can include medical expenses you charge to your credit card in the year the charge is made. Volunteer income tax assistance It does not matter when you actually pay the amount charged. Volunteer income tax assistance Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Volunteer income tax assistance Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Volunteer income tax assistance Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Volunteer income tax assistance Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Volunteer income tax assistance Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Volunteer income tax assistance Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Volunteer income tax assistance This is a personal expense that is not deductible. Volunteer income tax assistance However, you may be able to include certain expenses paid to a person providing nursing-type services. Volunteer income tax assistance For more information, see Nursing Services , later. Volunteer income tax assistance Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Volunteer income tax assistance For more information, see Qualified long-term care services under Long-Term Care, later. Volunteer income tax assistance Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Volunteer income tax assistance This includes amounts paid for meals and lodging. Volunteer income tax assistance Also, see Meals and Lodging , later. Volunteer income tax assistance Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Volunteer income tax assistance Qualified long-term care services. Volunteer income tax assistance   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Volunteer income tax assistance Chronically ill individual. Volunteer income tax assistance    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Volunteer income tax assistance He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Volunteer income tax assistance Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Volunteer income tax assistance He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Volunteer income tax assistance Maintenance and personal care services. Volunteer income tax assistance    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Volunteer income tax assistance Qualified long-term care insurance contracts. Volunteer income tax assistance   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Volunteer income tax assistance The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Volunteer income tax assistance   The amount of qualified long-term care premiums you can include is limited. Volunteer income tax assistance You can include the following as medical expenses on Schedule A (Form 1040). Volunteer income tax assistance Qualified long-term care premiums up to the following amounts. Volunteer income tax assistance Age 40 or under – $360. Volunteer income tax assistance Age 41 to 50 – $680. Volunteer income tax assistance Age 51 to 60 – $1,360. Volunteer income tax assistance Age 61 to 70 – $3,640. Volunteer income tax assistance Age 71 or over – $4,550. Volunteer income tax assistance Unreimbursed expenses for qualified long-term care services. Volunteer income tax assistance Note. Volunteer income tax assistance The limit on premiums is for each person. Volunteer income tax assistance Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Volunteer income tax assistance You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Volunteer income tax assistance You can include the cost of such lodging while away from home if all of the following requirements are met. Volunteer income tax assistance The lodging is primarily for, and essential to, medical care. Volunteer income tax assistance The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Volunteer income tax assistance The lodging is not lavish or extravagant under the circumstances. Volunteer income tax assistance There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Volunteer income tax assistance The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Volunteer income tax assistance You can include lodging for a person traveling with the person receiving the medical care. Volunteer income tax assistance For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Volunteer income tax assistance (Meals are not included. Volunteer income tax assistance ) Nursing home. Volunteer income tax assistance   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Volunteer income tax assistance This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Volunteer income tax assistance   Do not include the cost of meals and lodging if the reason for being in the home is personal. Volunteer income tax assistance However, you can include in medical expenses the part of the cost that is for medical or nursing care. Volunteer income tax assistance Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Volunteer income tax assistance Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Volunteer income tax assistance If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Volunteer income tax assistance The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Volunteer income tax assistance Medicare Part A. Volunteer income tax assistance   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Volunteer income tax assistance The payroll tax paid for Medicare Part A is not a medical expense. Volunteer income tax assistance If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Volunteer income tax assistance In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Volunteer income tax assistance Medicare Part B. Volunteer income tax assistance   Medicare Part B is a supplemental medical insurance. Volunteer income tax assistance Premiums you pay for Medicare Part B are a medical expense. Volunteer income tax assistance If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Volunteer income tax assistance If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Volunteer income tax assistance SSA. Volunteer income tax assistance gov, to find out your premium. Volunteer income tax assistance Medicare Part D. Volunteer income tax assistance   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Volunteer income tax assistance You can include as a medical expense premiums you pay for Medicare Part D. Volunteer income tax assistance Prepaid insurance premiums. Volunteer income tax assistance   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Volunteer income tax assistance Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Volunteer income tax assistance A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Volunteer income tax assistance You can also include amounts you pay for insulin. Volunteer income tax assistance Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Volunteer income tax assistance Imported medicines and drugs. Volunteer income tax assistance   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Volunteer income tax assistance Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Volunteer income tax assistance The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Volunteer income tax assistance This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Volunteer income tax assistance These services can be provided in your home or another care facility. Volunteer income tax assistance Generally, only the amount spent for nursing services is a medical expense. Volunteer income tax assistance If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Volunteer income tax assistance However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Volunteer income tax assistance See Maintenance and personal care services under Qualified long-term care services, earlier. Volunteer income tax assistance Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Volunteer income tax assistance See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Volunteer income tax assistance You can also include in medical expenses part of the amount you pay for that attendant's meals. Volunteer income tax assistance Divide the food expense among the household members to find the cost of the attendant's food. Volunteer income tax assistance Then divide that cost in the same manner as in the preceding paragraph. Volunteer income tax assistance If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Volunteer income tax assistance This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Volunteer income tax assistance Employment taxes. Volunteer income tax assistance   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Volunteer income tax assistance If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Volunteer income tax assistance For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Volunteer income tax assistance Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Volunteer income tax assistance Car expenses. Volunteer income tax assistance    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Volunteer income tax assistance You cannot include depreciation, insurance, general repair, or maintenance expenses. Volunteer income tax assistance   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Volunteer income tax assistance   You can also include parking fees and tolls. Volunteer income tax assistance You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Volunteer income tax assistance You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Volunteer income tax assistance Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Volunteer income tax assistance Prev  Up  Next   Home   More Online Publications